WEBB COUNTY APPRAISAL DISTRICT
3302 Clark Boulevard, Laredo, Tx 78043 Phone: (956)718-4091
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2007 PROPERTY TAX CALENDAR
 
JANUARY
1
  • Date that 2007 taxable values and qualification for certain exemptions determined (except for inventories appraised September 1) (Secs. 23.01, 23.12).*
  • Date a tax lien attaches to property to secure payments of taxes, penalties and interest that will be imposed for the year (Secs. 11.42, 23.01, 32.01).
  • Date rendition period begins; continues through April 16 for property owners not requesting a filing extension (Sec. 22.23).
  • Date that half the members of the county appraisal district (CAD) board of directors begin two-year terms if the district has staggered terms (Sec. 6.034).
  • Date that half of appraisal review board (ARB) members begin 2-year terms (Sec. 6.41).
10
  • If 2006 tax bill not mailed on or before this date, delinquency date postponed (Sec. 31.04).
31
  • Deadline for Texas Comptroller's preliminary 2006 Property Value Study (PVS) findings to Education Commissioner and each school district (Government Code Sec. 403.302).
  • Last day for chief appraiser to deliver applications for special appraisal and exemptions requiring annual applications (Secs. 11.44, 23.43).
  • Last day for disabled or 65-or-older homeowners to pay one quarter of homestead property taxes in installments. Homeowners whose homes were damaged in a disaster within a designated disaster area may choose this payment option (Secs. 31.031, 31.032).
  • Last day for motor vehicle, boat and outboard motors, heavy equipment and manufactured housing dealers to file dealer's inventory declarations (Secs. 23.121, 23.124, 23.1241, 23.127).
  • Last day for appraisal district to give public notice of 2007 capitalization rate used to appraise property with low and moderate-income housing exemption (Sec. 11.1825).
 
FEBRUARY
1
  • Date that 2006 taxes become delinquent if bill was mailed on or before January 10, 2007. Rollback tax for change of use of 1-d-1 land becomes delinquent if taxing unit delivered bill to owner on or before January 10, 2007 (Secs. 23.46, 23.55, 23.76, 23.9807, 31.02).
15
  • Last day for county collector to disburse motor vehicle, boat and outboard motor, heavy equipment and manufactured housing inventory taxes from escrow accounts to taxing units (Secs. 23.122, 23.1242, 23.125, 23.128).
28
  • Last day to request cooperative housing appraisal (Sec. 23.19).
 
MARCH
12
  • Deadline to file written appeal of PVS findings with Texas Comptroller (Government Code Sec. 403.303).
APRIL
2
  • Last day for taxing units' second quarterly payment for 2007 CAD budget (Sec. 6.06).
  • Last day for disabled or 65-or-older homeowners or homeowners in a disaster area to pay second installments on home taxes (Secs. 31.031, 31.032).
  • Last day for cities to report information of reinvestment zones and tax increment financing plans to Texas Comptroller (Sec. 311.019).
  • Last day for qualified community housing development corporation to file listing of property acquired or sold during past year with the chief appraiser (Sec. 11.182).
16
  • Last day for property owners to file renditions and property information reports unless they request a filing extension in writing (Sec. 22.23).
30
  • Last day for property owners to file these applications or reports with the CAD:
    -- Some exemption applications (Sec. 11.43)**;
    -- Notice to chief appraiser that property is no longer entitled to an exemption not requiring annual application (Sec. 11.43);
    -- Applications for special appraisal or notices to chief appraiser that property no longer qualifies for 1-d and 1-d-1 agricultural land, timberland, restricted-use timberland, recreational-park-scenic land and public access airport property (Secs. 23.43, 23.54, 23.75, 23.84, 23.94, 23.9804);
    -- Railroad rolling stock reports (Sec. 24.32);
    -- Requests for separate listing of separately owned land and improvements (Sec. 25.08);
    -- Requests for proportionate taxing of a planned unit development property (Sec. 25.09);
    -- Requests for separate listing of separately-owned standing timber and land (Sec. 25.10);
    -- Requests for separate listing of undivided interests (Sec. 25.11); and
    -- Requests for joint taxation of separately owned mineral interest (Sec. 25.12).
MAY
1-14
  • Period that taxing units may file resolutions with chief appraiser to change CAD finance method. Three-fourths of taxing units must file for change to occur (Sec. 6.061).
1-15
  • Period that chief appraiser must publish notice about taxpayer protest procedures in a local newspaper with general circulation (Secs. 41.41, 41.70).
1-31
  • Period that taxing units must notify delinquent taxpayers that taxes delinquent on July 2 will incur additional penalty for attorney collection costs (Sec. 33.07).
15
  • Last day for property owners to file renditions and property information reports if they requested an extension in writing. For good cause, chief appraiser may extend this deadline another 15 days (Sec. 22.23).
  • Last day (or as soon as possible) for chief appraiser to mail notices of appraised value, denial of exemptions, denial of special appraisal and notices of overlapping appraisal districts (Secs. 6.025, 11.45, 23.44, 23.57, 23.79, 23.85, 23.95, 23.9805, and 25.19).
  • Date (or as soon as practicable) for chief appraiser to prepare appraisal records and submit to ARB (Secs. 25.01, 25.22).
21
  • Last day for chief appraiser to count taxing units' resolutions to change CAD's finance method (Sec. 6.061).
24
  • Last day for chief appraiser to notify taxing units of change in the CAD's finance method (Sec. 6.061).
31
  • Last day for property owners to file protest with ARB (or by 30th day after notice of appraised value is delivered, whichever is later) (Sec. 41.44).
  • Last day for taxing units to file challenges with ARB (or within 15 days after ARB receives appraisal records, whichever is later) (Sec. 41.04).
  • Last day for disabled or 65-or-older homeowners or property owners with homes in a disaster area to pay third installment on home taxes (Secs. 31.031, 31.032).
  • Last day for religious organizations to amend charters and file new applications for Sec. 11.20 exemption (or within 60 days of exemption denial, whichever is later) (Sec. 11.421).
JUNE
1
  • Last day that conservation and reclamation (C&R) district delivers written rrequest to chief appraiser to nominate and vote on CAD directors (Sec. 6.03)
7
  • Last day for chief appraiser to certify estimate of school district's taxable value for school district to use for publishing notice of budget and proposed tax rate and adopting its budget for a fiscal year that begins July 1 (Sec. 26.01).
14
  • Last day for chief appraiser to submit recommended 2008 budget to CAD board and taxing units (unless taxing units have changed CAD's fiscal year) (Sec. 6.06).
15
  • Last day for chief appraiser to certify list of all eligible C&R districts that may nominate and vote on a nominee for CAD director (Sec 6.03)
16
  • Beginning date that CAD board may pass resolution to change CAD finance method, subject to taxing units' unanimous approval. Period ends August 14 (Sec. 6.061).
JULY
2
  • Last day to pay second half of 2006 taxes by split payment (Sec. 31.03).
  • Last day for taxing units' third quarterly payment for 2007 CAD budget (Sec. 6.06).
  • Last day to form a taxing unit to levy 2007 property taxes (Sec. 26.12).
  • Last day for taxing units to adopt local option percentage homestead exemptions (Sec. 11.13).
  • Last day for private schools to amend charters and file new applications for Sec. 11.21 exemption (or within 60 days of exemption denial, whichever is later) (Sec. 11.422).
  • Last day for CADs to report formation of reinvestment zones and tax abatement agreements to the Texas Comptroller (Sec. 312.005).
  • Date that delinquent taxes incur total 12 percent penalty (Sec. 33.01).
  • Taxes delinquent on or after February 1 but not later than May 1 incurs additional penalty to pay attorney collection costs (Sec. 33.07). Taxing unit may add penalty for attorney collection costs to taxes delinquent on or after June 1; penalty is incurred on the first day of the first month that begins at least 21 days after the date the collector sends property owner a notice of delinquency and penalty (See Secs. 33.08)
  • Last day for ARBs to complete review of railroad rolling stock values for submission to Texas Comptroller (or soon after) (Sec. 24.35).
  • Deadline for Texas Comptroller to certify final 2006 PVS findings to Education Commissioner and each school district (Comptroller Rule Sec. 9.109).
16
  • Last day for chief apprasier to notify each eligible C&R district its number of votes and right to nominate a person to serve as CAD director (Sec. 6.03).
20
  • Date ARB must approve appraisal records, but may not do so if more than 5 percent of total appraised value remains under protest (Sec. 41.12).
25
  • Last day for chief appraiser to certify appraisal roll to each taxing unit (Sec. 26.01).
31
  • Last day for property owners to apply for September 1 inventory appraisal for 2008 (Sec. 23.12).
  • Last day for disabled or 65-or-older homeowners or homeowners in a disaster area to pay fourth installment on home taxes (Secs. 31.031, 31.032).
  • Last day for Texas Comptroller to certify apportionment of railroad rolling stock value to counties, with supplemental records after that date (Sec. 24.38).
  • Last day for cheif appraiser to prepare ballot listing all the nominees of C&R districts for the CAD director and to deliver a ballot to each C&R district (Sec. 6.03).
AUGUST
1
  • Date taxing unit's assessor submits appraisal roll and an estimate of collection rate for current year to governing body (or soon after) (Sec. 26.04).
7
  • Date taxing units (other than school districts and small taxing units) must publicize effective tax and rollback rates, unencumbered fund balances, debt obligation schedule and other applicable items (or soon after) (Sec. 26.04).
14
  • Last day for CAD board to pass resolution to change CAD finance method, subject to taxing unit's unanimous consent (Sec. 6.061).
  • Last day for CAD board to pass resolution to change number of directors, method for appointing or both, and deliver to each taxing unit (SEc. 6.031)
  • Last day for C&R district to submit its vote on the nominating ballot for CAD director. Nominee with the most votes for all C&R districts and who recieves more than 10 percent of all votes of C&R districts in CAD, shall be named on ballot with candidates nominated by other taxing units (Sec. 6.03)
31
  • Last day for property owner to give, in writing correct address to CAD for tax bill; penalties and interest waived if bill is not sent to correct address 21 days before delinquency date (Sec. 33.011).
  • Last day taxing units may file resolutions with the CAD board to oppose proposed change in the CAD finance method (Sec. 6.061).
  • Last day for taxing unit entitled to vote for appointment of CAD directors to file a resolution opposing a change by the CAD board in selection of directors (Sec. 6.031)
  • Last day for chief appraiser to notify C&R districts that no nominee recieved more than 10 percent of the votes cast by C&R districts (Sec. 6.03)
SEPTEMBER
3
  • Taxable values of 2008 inventories may be determined as of this date, at property owner's written option (Sec. 23.12).
14
  • Last day for CAD board to adopt 2008 CAD budget, unless district has changed its fiscal year (Sec. 6.06).
  • Last day for CAD board to notify taxing units in writing if a proposal to change finance method by taxing units' unanimous consent has been rejected (Sec. 6.061).
  • Last day for CAD board to notify taxing units in writing if a proposal to change the number or method of selecting CAD directors is rejected by a voting taxing unit (Sec. 6.031)
17
  • Last day for a C&R district to submit a nominee for CAD director for a second nominating ballot (Sec. 6.03)
OCTOBER
1
  • Last day for taxing units to adopt 2007 tax rate, or no later than 60th day after chief appraiser certifies appraisal roll to unit. Failure to adopt by these required dates results in unit adopting lower of its effective tax rate for this year or last year's tax rate; unit's governing body must ratify new rate within five days (Sec. 26.05).
  • Last day for taxing units' fourth quarterly payment for 2007 CAD budget (Sec. 6.06)
  • Date tax assessor mails 2007 tax bills (or as soon after) (Sec. 31.01).
  • Last day for multi-county taxing unit's official action to change CADs for 2008 (Sec. 6.02).
  • Last day for taxing units entitled to vote for CAD director to submit resolutions to chief appraiser to change number or selection method, or both for CAD directors (Sec. 6.031).
  • Last day for chief appraiser to calculate number of votes for each voting taxing unit and notify each unit of number of votes it may cast for CAD directors (Sec. 6.03)
  • Last day for chief appraiser to prepare and deliver second niminating ballot for C&R districts to apoint CAD director (Sec. 6.03)
4
  • Last day for chief apprasier to determine if sufficient number of eligible taxing units have filed valid resolutions proposing change in selecting CAD directors. (Sec 6.031)
9
  • Last day for chief appraiser to notify taxing units if number of selection of CAD directors has changed by resolutions from sufficient number of taxing units (Sec. 6.03)
15
  • Last day for taxing units to submit names of nominees for CAD director by written resolution to chief apprasiers (Sec. 6.03)
  • Last day for C&R districts to submit vote on second nominating ballot for CAD director. Nominee on second nominating ballot with most votes is nominee of C&R districts and named on ballot with candidates nominated by other taxing units (Sec. 6.03)
29
  • Last day for chief appraiser to prepare and deliver ballot containing nominees for CAD directors to each voting taxing unit (Sec. 6.03)
NOVEMBER
30
  • First half of split payment of 2007 taxes is due on or before this date (Sec 31.03).
DECEMBER
3-31
  • Period when chief apprasier may conduct a mail survey to verify homestead exemption eligibility (Sec. 11.47)
14
  • Last day for voting units to vote for CAD directors and submit results by written resolution to chief apprasier (Sec. 6.03)
31
  • Last day for taxing units' first quarterly payment for 2008 CAD budget (Sec. 6.06)
  • Last day for chief appraiser to count votes and notify units and candidates of results for CAD directors (Sec. 6.03)
    
* Property Tax Code citations, unless otherwise noted.

** Exemption applications for cemeteries, charitable organizations, private schools, nonprofit water and wastewater supply corporations and other nonprofit organizations must be filed within one year of acquiring the property.

** Unless birth date information has been provided to the appraisal district, persons turning 65 or disabled during a tax year must apply for the applicable homestead exemption within one year of qualifying.

NOTE: The calendar shows the most important property tax deadlines for appraisal districts, taxing units and property owners in the 2007 tax year. When the last day for performing an act falls on a Saturday, Sunday or legal holiday, Tax Code Section 1.06 designates the deadline as the next regular business day. Check with the local appraisal district office or tax office if a due date falls on the weekend or holiday. The deadlines shown on the calendar have been adjusted accordingly. The information provided in this calendar is advisory only. Any questions should be addressed with legal counsel for the government entity
 
 
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